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Cost of Goods Sold Section, Multiple-Step Income Statement Based on the information that follows, prepare the cost of goods sold section of a multiple-step income statement. $35,000 2,000 Merchandise Inventory, January 1, 20-- Estimated Returns Inventory, January 1, 20-- Purchases Purchases Returns and Allowances 106,000 5,800 3,230 Purchases Discounts 700 Freight-In Merchandise Inventory, December 31, 20- Estimated Returns Inventory, December 31, 20-- 29,500 1,500 Income Statement For Year Ended December 31, 20-- Cost of goods sold: ou Cost of goods sold Merchandise Inventory, December 31, 20-- 29,500 Estimated Returns Inventory, December 31, 20- 1,500 Income Statement For Year Ended December 31, 20- Cost of goods sold: Cost of goods purchased Freight-in Goods available for sale Merchandise inventory, Dec. 31, 20- Merchandise inventory, Jan. 1, 20-- Net purchases QOQ DJI Purchases discounts Purchases returns and allowances